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Court Rules Per-Diem Allowances Not Taxable u/s 192, Exempt u/s 10(14) Despite No Expense Verification.
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....TDS u/s 192 - per-diem allowance paid to the employees - When the payment is made to meet the expenses incurred and when not taxable u/s 10(14) merely because the actual expenses were not verified, the character or nature of the payment would not be changed so as to include u/s 17(2) - HC....